We're dividing 195480 by 97 
We're looking to find how many times 97 goes into 195480.

Let's proceed to step 1:
When dividing 1 by 97, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 97

Moving on to step 2:
97 goes into 19 0 times with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Take the next digit (5) from the dividend and append it to 19, then repeat: 195 / 97

On to step 3:
97 can be fit into 195 2 times, resulting in a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 1 after subtracting 194 from 195.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 97

Advancing to step 4:
When dividing 14 by 97, we get 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 14, we get 14.
Take the next digit (8) from the dividend and append it to 14, then repeat: 148 / 97

Step 5:
When dividing 148 by 97, we get 1 with a remainder of 51.
Use 1 as the next digit of our solution. 
Result so far: 201.0
The remainder is 51 after subtracting 97 from 148.
Include the next digit (0) from the dividend after 51, then repeat: 510 / 97

Going ahead to step 6:
The number 97 fits into 510 5 times, leaving a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 2015.0
Subtracting 485 from 510 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
When dividing 250 by 97, we get 2 with a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 2015.2
Subtract 194 from 250 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 8:
The number 97 fits into 560 5 times, leaving a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 2015.25
If we take 485 away from 560, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 9:
If we divide 750 by 97, we get 7 and a remainder of 71.
Record the quotient 7 as the next digit in the result. 
Result so far: 2015.257
If we take 679 away from 750, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 10:
The number 97 fits into 710 7 times, leaving a remainder of 31.
The next digit of our result is 7. 
Result so far: 2015.2577
The remainder is 31 after subtracting 679 from 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

In conclusion, the division gives 2015.2577 with a balance of 0.00031.